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All Journal RJABM (Research Journal of Accounting and Business Management) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Perspektif Akuntansi Journal Of Business, Finance, and Economics (JBFE) Journal of Innovation Research and Knowledge Jurnal Ekonomi Manajemen Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia
Maria Indriyani H. Tiwu
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pergantian Auditor, Kesulitan Keuangan, dan Reputasi KAP terhadap Fenomena Audit Delay Gabriela Anjelin Ala; Minarni A. Dethan; Maria Indriyani H. Tiwu
Perspektif Akuntansi Vol 5 No 3 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i3.p297-313

Abstract

The purpose of this study was to determine the effect of auditor switching, financial distress, and KAP reputation on the phenomenon of audit delay in property & real estate companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. This study uses three (3) independent variables, namely auditor switching, financial distress, and KAP reputation as well as one (1) dependent variable audit delay. The sampling method in this study used a purposive sampling technique with a sample of twenty-six (26) property & real estate companies listed on the Indonesia Stock Exchange for five (5) years of observation, in order to obtain a final sample of one hundred and thirty (130) data. The data analysis technique used is panel data regression analysis using the EViews 12 SV computer application program. The results of this study indicate that auditor switching and financial distress partially have no effect on audit delay. While the reputation of KAP partially affects the audit delay.
ANALISIS KEBIJAKAN PENGEMBANGAN PARIWISATA UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) SELAMA MASA PANDEMI COVID-19 DI KOTA KUPANG Gaudensius K. Poto; Apriana Fanggidae; Maria Indriyani H. Tiwu
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.266 KB) | DOI: 10.31293/rjabm.v6i2.6653

Abstract

This study aims to analyze tourism development policies to increase local revenue during the Covid-19 Pandemic period in Kupang City, obtained from the Kupang City Tourism Office. Analysis of two stages is carried out; In the first stage we analyzed the tourism development policy during the Covid-19 pandemic period in Kupang City, as well as analyzing the impact of these policies on the tourism sector and the contribution of the tourism sector to regional original income using a qualitative descriptive approach. In the second stage, the priority of tourism development policies to increase local revenue during the Covid-19 Pandemic Period Analysis through Analytical Hierarchy Process (AHP). The results show that the tourism development policy during the Pandemic period is the development of Human Resources (HR) of tourism, improving the quality of the tourism industry, developing tourism attractions, developing tourism imagery, and community empowerment through tourism. The contribution of the tourism sector to local revenue is not optimal because it is still sourced from the tourism industry. With AHP, this research identifies the priority of tourism development policies to increase local revenue during the Pandemic period, namely tourism destinations, tourism marketing, tourism institutions, and the tourism industry. This study shows that the level of training, supervision, and low management of tourism, increasing the development of tourism destinations, and increasing cooperation. The basic implications of this study are to improve tourism training, supervision, and management, establish regional regulations on tourist attractions and build cooperation with private and other regions. Keywords: Tourism Development Policy, Regional Original Revenue 
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap UMKM Di Kabupaten Malaka Kota Betun Alisia Maria Mendes; Fransina W. Ballo; Maria Indriyani H. Tiwu
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.516

Abstract

This study aims to determine the influence of Financial Literacy and Financial technology on MSMEs in Malaka Regency, Betun City, both partially and simultaneously. This study used a type of Quantitative Descriptive research and this research used an Associative approach. The sample in this study is 47 MSMEs in Betun City. The sampling technique uses the Simple Random Sampling method. The data collection technique in this study used the Questionnaire Dissemination technique with Likert Scale measurement scale. Data analysis techniques in this study use hypothesis tests (t test and F test), and Coefficient of Determination. Data management in this study uses SPSS (Statistical Product and Sevice Solution) software. The results of this study prove that Financial Literacy and Financial technology together have a positive and significant effect on MSMEs in Malaka Regency, Betun City.
Analisis Peran Digitalisasi Koperasi dalam Pengembangan Ekonomi Wilayah Perbatasan: Studi Kasus pada KSP CU Kasih Sejahtera Kota Atambua Theresia Lorenza Jehalim Deo; Novi Theresia Kiak; Maria Indriyani H. Tiwu
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5711

Abstract

The purpose of this study is to analyze the role of cooperative digitalization in economic development in border areas, with a focus on the CU Kasih Sejahtera Savings and Loan Cooperative (SLC) in Atambua. This study uses a qualitative approach with a case study method, where data is collected through interviews, observations, and documentation. The number of informants in this study is 10 people, namely cooperative members and cooperative staff. The result of this study is that the implementation of digitalization in SLC CU Kasih Sejahtera has had a positive impact on economic development in border areas. Digitalization expands access to financial services for cooperative members, improves operational efficiency, and strengthens the connectivity of cooperatives with a wider financial network.
Pengaruh Realisasi Belanja Daerah Terhadap Pertumbuhan Ekonomi di Kota Kupang Fifi Cornella Pusung; Nikson Tameno; Maria Indriyani H. Tiwu
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5739

Abstract

This research was conducted with the aim of determining the influence of regional expenditure realization on economic growth in Kupang City. The analysis method used is multiple linear regression. The results of this study show that partially the variable of capital expenditure realization has no effect on economic growth, the variable of operating expenditure realization has no effect on economic growth and the variable of unexpected expenditure realization has a significant effect on economic growth in Kupang City. Simultaneously or together, the variables of realization of capital expenditure, operating expenditure and unexpected expenditure simultaneously have a positive and significant effect on economic growth in Kupang City.
Pelatihan Diversifikasi Produk Olahan Buah di Kelurahan Naioni Kota Kupang Aldarine Molidya; Olivia L E Tomasowa; Maria Indriyani H. Tiwu
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 2 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i2.2353

Abstract

Kelurahan Naioni merupakan salah satu kelurahan penghasil buah di Kota Kupang. Buah jambu biji, Tomat, Jambu Air dan Jambu mete. Kendala terkait pendapatan rendah masyarakat yang dihasilkan melalui produktivitas buah masih menjadi pemandangan yang sering terjadi dari musim kemusim.Masalah tersebut, perlu dilakukan penanganan baik sifatnya prefentif maupun kuratif. Salah satu strategi yang dapat dilakukan adalah dengan membangun kesadaran masyarakat untuk kreatif dalam mengembangkan produktifitas. Kegiatan PKM ini bertujuan. Tujuan kegiatan ini adalah untuk memberikan pemahaman dan pengetahuan kepada mitra tentang ekonomi kreatif dan meningkatkan pendapatan kelompok Tani Tetus. Dan tujuan khususnya adalah pengembangan ekonomi dengan cara pemberdayaan masyarakat. Pelaksanaan PKM memilih pendekatan pendampingan yang lebih partisipasif, dengan melakukan Temu Usaha adapaun materi yang akan diberikan meliputi Ekonomi Kreatif dan Praktek diversifikasi produk
Dampak Program Pemberdayaan Petani Terhadap Ketahanan Pangan Dan Ekonomi Masyarakat Desa Lookeu, Kabupaten Belu Oktovianus Emanuel Bisik; Fransina W. Ballo; Maria Indriyani H. Tiwu
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v27i2.261

Abstract

This study aims to examine the farmer empowerment program for food security and community economy. This study uses a qualitative descriptive approach to examine the problems studied. The sampling technique in this study uses purposive sampling . Data collection techniques are carried out by means of observation, interviews and documentation studies. Data analysis techniques in this study are carried out by reducing data, presenting data and drawing conclusions. The results of this study illustrate that the farmer empowerment program for food security in Lookeu Village has been carried out well by the village government. The farmer empowerment program is in the form of food availability, food availability stability and accessibility. In this case, the Lookeu Village government has distributed subsidized fertilizers, superior seeds, pesticides, assistance, farm roads, reservoirs and irrigation channels. Meanwhile, the farmer empowerment program for the community economy, which is reviewed from the community's income and the number of poor people, has increased family economic income through agricultural productivity. Thus, the farmer empowerment program effectively helps the community in maintaining food security and provides an increase in the community's economy which has an impact on reducing the number of poverty.
PENGARUH INFRASTRUKTUR EKONOMI TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN SUMBA BARAT Lindu, Obrianus Yusuf; Maria Indriyani H. Tiwu; Novi Theresia Kiak
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh infrastruktur ekonomi terhadap pertumbuhan ekonomi di Kabupaten Sumba Barat. Infrastruktur ekonomi yang dimaksud dalam penelitian ini mencakup jalan, listrik, air bersih, dan komunikasi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan regresi linier berganda. Hasil penelitian menunjukkan bahwa infrastruktur listrik dan air bersih berpengaruh signifikan dan positif terhadap pertumbuhan ekonomi Kabupaten Sumba Barat. Sementara itu, infrastruktur jalan dan komunikasi tidak berpengaruh signifikan, meskipun secara umum mengalami peningkatan dari sisi pembangunan fisik. Penelitian ini menyarankan pentingnya perencanaan pembangunan infrastruktur yang lebih terintegrasi dengan strategi pengembangan ekonomi lokal, serta peningkatan kapasitas masyarakat dalam memanfaatkan infrastruktur secara produktif.
ANALISIS DAMPAK PEMBANGUNAN PELABUHAN TOL LAUT TERHADAP AKTIVITAS EKONOMI MASYARAKAT DI PASAR BARTER WULANDONI KECAMATAN WULANDONI KABUPATEN LEMBATA Ose, Mariana; Nikson Tameno; Maria Indriyani H. Tiwu
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak pembangunan pelabuhan tol laut terhadap aktivitas ekonomi masyarakat di Pasar Barter Wulandoni, Kecamatan Wulandoni, Kabupaten Lembata. Latar belakang penelitian didasarkan pada peran strategis pelabuhan dalam memperkuat konektivitas dan distribusi logistik di wilayah kepulauan, serta potensi dampaknya terhadap sistem ekonomi lokal berbasis barter yang telah berlangsung turun-temurun. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa observasi, wawancara mendalam, dan dokumentasi. Hasil penelitian menunjukkan bahwa kehadiran pelabuhan tol laut membawa perubahan signifikan terhadap aktivitas ekonomi masyarakat, baik dalam hal akses distribusi barang, peluang pasar, maupun pola konsumsi. Namun, perubahan tersebut juga memunculkan tantangan terhadap keberlangsungan pasar barter sebagai warisan budaya lokal. Faktor utama yang mempengaruhi perubahan ini adalah peningkatan aksesibilitas, masuknya sistem perdagangan modern, serta adaptasi masyarakat terhadap peralihan fungsi ekonomi. Respon masyarakat beragam, mulai dari antusiasme terhadap peluang ekonomi baru hingga kekhawatiran akan hilangnya nilai-nilai tradisional. Penelitian ini merekomendasikan perlunya kebijakan yang mengintegrasikan pembangunan infrastruktur dengan pelestarian ekonomi lokal agar pertumbuhan ekonomi lebih inklusif dan berkelanjutan.
Co-Authors Aldarine Molidya Alisia Maria Mendes Apriana Fanggidae Fifi Cornella Pusung Gabriela Anjelin Ala Gaudensius K. Poto Lindu, Obrianus Yusuf Minarni A. Dethan Novi Theresia Kiak Oktovianus Emanuel Bisik Olivia L E Tomasowa Ose, Mariana Tameno, Nikson Theresia Lorenza Jehalim Deo Welhelmina Ballo , Fransina